NONDISCRIMINATION IN INTERNATIONAL TAX LAWPDF电子书下载

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Part Ⅰ: INTRODUCTION 1

Part Ⅱ: THE CONCEPT OF NONDISCRIMINATION 5

1. Introduction 7

2. The terms 'discrimination' and 'nondiscrimination' 7

2.1. The original neutral meaning of 'discrimination' 7

2.2. The additional elements 'pejorative' and 'irrelevant' 8

2.3. The subjective quality of 'irrelevant' 9

2.4. The objective nature of nondiscrimination if forbidden grounds are enumerated 9

2.5. Compensatory treatment 11

2.6. Issues in applying compensatory treatment 12

3. Nondiscrimination and equality under positive law 13

3.1. In general 13

3.2. Compensatory treatment under positive law 14

3.3. Nondiscrimination in international tax law 15

Part Ⅲ: LEGAL RESTRICTIONS ON TRANSNATIONAL TAXATION 17

A. General introduction 19

B. International law 19

1. Introduction 19

2. Jurisdictional limitations 19

2.1. In general 19

2.2. Residence 22

2.3. Economic activity 22

2.4. Property 23

3. Other international law limitations 24

3.1. Introduction 24

3.2. Customary international law 25

3.2.1. In general 25

3.2.2. Immunities 25

3.2.3. Discrimination 25

3.2.4. Confiscation 26

3.3. Conventional international law 27

3.3.1. In general 27

3.3.2. The relationship of treaty law and national law 28

3.3.3. Tax treaties 28

3.3.3.1. Introduction 28

3.3.3.2. The League of Nations Models 28

3.3.3.3. The OECD Models 30

3.3.3.4. The United Nations Model 32

3.3.3.5. Current treaties 33

3.3.4. Commercial treaties 34

3.3.5. Human rights treaties 34

3.3.5.1. Introduction 34

3.3.5.2. Universal Declaration of Human Rights 35

3.3.5.3. European Convention for the Protection of Human Rights and Fundamental Freedoms 36

3.3.5.4. International Covenant on Civil and Political Rights 37

3.3.5.5. Conclusion 38

C. Supranational law 38

1. Introduction 38

2. The EEC Treaty 38

2.1. In general 38

2.2. Article 7 39

2.2.1. Introduction 39

2.2.2. The notion of 'discrimination' 39

2.2.3. Personal scope 40

2.2.4. Nationality 40

2.3. Article 52 41

2.3.1. Introduction 41

2.3.2. Case 270/83 42

2.3.3. Effect 43

3. The OECD Declaration on International Investment and Multinational Enterprises 43

3.1. Introduction 43

3.2. National treatment 43

3.3. Exceptions to national treatment 44

3.4. Comparison with the nondiscrimination clauses in OECD Model Double Taxation Conventions 45

4. The UN Code of Conduct on Transnational Corporations 45

4.1. Introduction 45

4.2. The Draft Code 47

4.3. National treatment 47

4.4. Comparison to the national treatment clause in the OECD Declaration 49

D. Domestic law 49

1. United States 49

1.1. Constitution 49

1.2. Statute 51

1.3. Administration 52

2. The Netherlands 52

2.1. Constitution 52

2.1.1. Introduction 52

2.1.2. Historical perspective 52

2.1.3. The Constitution of 1983 54

2.1.4. Impact of Article 1 of the 1983 Constitution on transnational taxation 54

2.1.4.1. Introduction 54

2.1.4.2. Persons covered 55

2.1.4.3. Geographical reach 55

2.1.4.4. Taxation 55

2.1.4.5. Prohibited grounds 55

2.1.4.6. Conflict between the constitutional nondiscrimination clause and a statutory provision 57

2.1.4.7. Conflict between the constitutional nondiscrimination clause and a treaty provision 57

2.1.5. The relationship of Article 1 of the 1983 Constitution and human rights treaties 58

2.1.6. The relationship of Article 1 of the 1983 Constitution and the equality principle of administrative law 59

2.2. Statute-Tax Agreement for the Kingdom 60

2.2.1. In general 60

2.2.1.1. Introduction 60

2.2.1.2. Text of Article 1 60

2.2.1.3. Reason for enactment of Article 1 61

2.2.1.4. Effect of Article 1 61

2.2.2. Nondiscrimination in respect of nationality - Article 1(1) 62

2.2.3. Nondiscrimination in respect of residence - Article 1(2) 62

2.2.3.1. Introduction 62

2.2.3.2. Nonresident 62

2.2.3.3. Permanent establishment 63

2.2.3.4. 'In principle no more burdensome' 63

2.2.3.5. Exclusion of personal allowances 63

2.3. Administration 64

2.3.1. General principles of fair administration 64

2.3.2. Application to tax law 64

2.3.3. Reliance principle 65

2.3.4. Equality principle 65

2.3.5. Tax court interpretation of the equality principle 66

2.3.6. Assessment of Tax Court interpretation 67

2.3.7. Prospect for Tax Court application of the equality principle to statutory differentiation based on nationality or residence 67

Part Ⅳ: NONDISCRIMINATION CLAUSES IN TAX TREATIES 69

SUBPART 1: INTRODUCTION 73

SUBPART 2: THE NATIONALITY CLAUSE 75

A. Introduction 75

B. The OECD Model Convention 76

1. In general 76

2. Introduction to paragraph 1 76

2.1. Text 76

2.2. Basic rule 77

2.3. Origin of the provision 77

2.4. Reciprocity 78

3. Nationals (paragraph 2) 79

3.1. Introduction - text of paragraph 2 79

3.2. Individuals 79

3.3. Other persons 80

3.3.1. Introduction 80

3.3.2. The nationality of companies 81

3.3.3. Legal persons 83

3.3.4. Partnerships and associations 83

4. Residence 84

5. Stateless persons (paragraph 3) 84

5.1. In general 84

5.2. The 1963 OECD Model Convention 85

5.3. The 1977 OECD Model Convention 86

6. Same circumstances 88

6.1. A redundant requirement 88

6.2. Tax-relevant circumstances beyond residence 89

6.3. Inappropriate application 91

6.4. Scope of tax liability 91

7. Other or more burdensome taxation and connected requirements 92

7.1. In general 92

7.2. Privileged treatment 94

7.3. Connected requirements 95

8. Scope of nondiscrimination 96

C. Netherlands tax treaties 96

1. Introduction 96

2. Personal scope 96

2.1. In general 96

2.2. Individuals 97

2.3. Organizations 98

3. Residence 100

3.1. In general 100

3.2. Clause on residence 100

3.3. No reference to residence 101

3.4. The treaty with the United States 101

3.5. Summary 102

4. Stateless persons 103

5. Same circumstances 103

6. Other or more burdensome taxation and connected requirements 104

7. Scope of nondiscrimination 104

7.1. Personal deductions 104

7.2. Specific exceptions to nondiscriminatory treatment 105

D. United States tax treaties 105

1. Introduction 105

1.1. Types of US tax treaties 105

1.2. Saving clause 107

2. The restriction to US residents 107

2.1. In general 107

2.2. The standard texts 108

2.2.1. A-type and B-type treaties: explicit residence requirement 108

2.2.2. C-type treaties: implicit residence requirement 109

2.2.2.1. In general 109

2.2.2.2. Nationals of State X 109

2.2.2.3. US nationals 110

2.2.3. D-type treaties: implicit residence requirement 111

2.2.3.1. In general 111

2.2.3.2. Specific treaties 113

2.3. The treaty with Jamaica 114

2.4. The treaty with Canada - MFN treatment of nonresidents 115

2.5. The treaty with Australia 115

3. The definition of 'citizens' 116

3.1. Introduction 116

3.2. Individuals only 116

3.3. Individuals and corporations 117

3.3.1. In general 117

3.3.2. Implication of the residence requirement for corporations 118

3.3.2.1. The explicit residence requirement in the A-type treaties 118

3.3.2.2. The implicit residence requirement in the C-and D-type treaties 120

4. Stateless persons 121

5. Same circumstances 121

6. Other or more burdensome taxation and connected requirements 122

7. The most favored nation provision in the treaties with Romania and the USSR 123

SUBPART 3: THE PERMANENT ESTABLISHMENT CLAUSE 125

A. Introduction 125

B. The OECD Model Convention 126

1. In general 126

2. Introduction to paragraph 4 126

2.1. Text 126

2.2. Basic rule 127

2.3. Origin of the provision 127

2.4. Relationship to paragraphs 6 and 1 127

3. Residence 128

3.1. Introduction 128

3.2. The definition of 'residence' 128

3.3. Nationality as a species of treaty residence in general 130

3.4. Nationality as a species of treaty residence for purposes of paragraph 4 131

4. The subject of nondiscrimination 132

4.1. Corporations and individuals 132

4.2. Business vs. other activities 133

4.3. The entrepreneur-characterization 134

5. The object of comparison 135

5.1. In general 135

5.2. Enterprise of the other State 136

5.2.1. The notion 'enterprise' 136

5.2.2. Exact object of comparison 137

5.2.3. Exclusions from object of comparison 137

5.3. Provision redundant in view of Article 7(2)? 138

5.4. Indirect method of profit allocation 139

6. Same activities 140

7. No less favorably 141

8. Taxation and connected requirements 142

9. Personal allowances, etc. 142

10. Comparison to the national treatment clauses of the OECD Declaration and the UN Code of Conduct 143

11. Selected instances of (non)differential treatment 145

11.1. Introduction 145

11.2. Deductibility of interest and royalties due by the permanent establishment to the enterprise of which it is a part 145

11.3. Assessment of tax 147

11.4. Intercorporate dividend relief 147

11.5. Force of attraction 149

11.6. Relief of economic double taxation 150

11.6.1. Split-rate system of corporate taxation 150

11.6.2. Imputation system 150

11.7. Relief of international double taxation 151

11.7.1. Unilateral relief 151

11.7.2. Treaty relief 152

C. Netherlands tax treaties 153

1. Introduction 153

2. The subject of nondiscrimination 153

3. Same activities 153

4. Taxation no less favorably levied 154

5. Personal allowances etc. 154

5.1. Introduction 154

5.2. Specific issues 155

5.2.1. Extension of personal deductions available to residents of one State to residents of the other State 155

5.2.2. Extension of personal deductions available to nonresident citizens of one State to residents of the other State 156

5.3. Specific treaties 156

5.3.1. Italy 156

5.3.2. Netherlands Antilles and Aruba 156

5.3.3. United Kingdom 157

5.3.4. United States 157

6. Special clauses 157

6.1. Introduction 157

6.2. Belgium 157

6.3. Denmark 158

6.4. Ireland and Zambia 158

6.5. Norway 158

6.6. Surinam 159

6.7. United Kingdom 159

D. United States tax treaties 159

1. Introduction 159

1.1. In general 159

1.2. E-type and F-type permanent establishment clauses 160

1.3. The most favored nation clause in the treaties with Poland, Romania and the USSR 162

2. The subject of nondiscrimination 162

2.1. The E-type treaty expression 'resident of one of the Contracting States' 162

2.2. The nationality requirement in four E-type treaties 163

2.3. The F-type treaty expression 'an enterprise of a Contracting State' 164

3. The object of comparison 165

4. Same activities 166

5. 'No less favorably' 166

6. Personal allowances, etc. 167

6.1. In general 167

6.2. Specific treaties 167

7. Special provisions 168

7.1. In general 168

7.2. Specific issues 169

7.2.1. Branch profits 169

7.2.2. Intercorporate dividend relief 169

7.2.3. FIRPTA 169

7.3. Specific treaties 170

7.3.1. Australia and New Zealand 170

7.3.2. Barbados 171

7.3.3. Belgium 171

7.3.4. Canada 171

7.3.5. Egypt 172

7.3.6. Iceland 172

7.3.7. Jamaica 172

7.3.8. New Zealand 172

7.3.9. Norway 172

SUBPART 4: THE CLAUSE ON DEDUCTIBILITY OF PAYMENTS TO NONRESIDENTS 173

A. Introduction 173

B. The OECD Model Convention 173

1. In general 173

2. Exceptions 174

3. Interest, royalties and other disbursements 174

4. Subject of nondiscrimination 174

5. Object of comparison 176

6. Under the same conditions 176

7. Correlation to the taxation of the recipient 177

8. Debts 177

9. Selected instance of (non)differential treatment: thin capitalization 178

C. Netherlands tax treaties 179

D. United States tax treaties 179

1. Introduction 179

2. The deductibility clause in the US Model treaties 180

3. 'Other disbursements' 180

4. The extension to nonbusiness deductions 181

5. The deductibility of foreign debts for capital tax purposes 182

6. Special provisions 182

6.1. Bangladesh 182

6.2. Canada 183

6.3. Hungary 184

6.4. Italy 184

SUBPART 5: THE CLAUSE ON NONRESIDENT-CONTROLLED ENTERPRISES 185

A. Introduction 185

B. The OECD Model Convention 185

1. In general 185

2. Subject of nondiscrimination 186

2.1. Introduction 186

2.2. Corporations and individuals 186

2.3. Individuals 186

2.3.1. In general 186

2.3.2. Partnerships 187

3. The object of comparison; same circumstances 188

4. Resident enterprise 189

5. Capital 189

6. Ownership or control 190

7. Other or more burdensome taxation and connected requirements 190

8. Comparison to the national treatment clause of the OECD Declaration on International Investment and Multinational Enterprises 191

9. Relationship to the permanent establishment nondiscrimination clause 192

10. Selected instance of (non)differential treatment: fiscal consolidation 192

C. Netherlands tax treaties 193

1. In general 193

2. Enterprise of the Netherlands 193

2.1. In general 193

2.2. Open limited partnership 193

3. The treaty with the United States 195

D. United States tax treaties 195

1. In general 195

2. Subject of nondiscrimination 196

3. Object of comparison 196

3.1. Introduction 196

3.2. Domestic control 197

3.3. Same activities 197

4. Taxation and connected requirements 197

5. Comparison to the FCN treaty with France 198

SUBPART 6: THE TAXES TO WHICH THE NONDISCRIMINATION CLAUSES APPLY 201

A. Introduction 201

B. The OECD Model Convention 201

1. In general 201

2. Relationship to Article 2 201

3. Taxes 202

C. Netherlands tax treaties 203

1. In general 203

2. Special provisions 204

D. United States tax treaties 205

1. In general 205

2. The US Model Treaties 205

2.1. The 1976 US Model 205

2.2. The 1977 US Model 206

2.3. The 1981 US Model 206

3. Treaties without a special provision 207

4. US treaties based on the OECD Models 207

5. US treaties based on the US Models 208

5.1. The 1976 US Model 208

5.2. The 1977 US Model 208

5.3. The 1981 US Model 208

6. Other US tax treaties 208

7. Special provisions 209

7.1. Barbados 209

7.2. Canada 209

7.3. Philippines 209

Part Ⅴ. NONDISCRIMINATION CLAUSES IN COMMERCIAL TREATIES 213

A. Introduction 213

B. Netherlands commercial treaties 214

1. Introduction 214

2. Treaties concluded in the 19th century 214

3. Treaties concluded in the 20th century before WW II 215

3.1. In general 215

3.2. Subject of nondiscrimination 216

3.2.1. 'Subjects'and'companies' 216

3.2.2. Required activities 216

3.3. Object of nondiscrimination 217

3.3.1. National treatment or most favored nation ('MFN') treatment 217

3.3.1.1. Individuals 217

3.3.1.2. Companies 218

3.3.2. Taxation 218

3.4. Exceptions 218

3.5. Special provisions 219

4. Treaties concluded after WW II 219

4.1. Introduction 219

4.2. Standard clause 220

4.3. Subject of nondiscrimination 220

4.4. Object of nondiscrimination 221

4.4.1 Treatment 221

4.4.2. Scope 221

4.5. The treaty with Indonesia 222

4.5.1. Introduction 222

4.5.2. Nationality clause 222

4.5.3. Enterprise clause 223

4.5.4. Foreign control clause 224

4.5.5. Exceptions 225

C. United States commercial treaties 225

1. History 225

2. Subject matter 226

3. The FCN treaty clause on equal treatment in respect of taxation General remarks 227

3.1. Introduction 227

3.2. In general 227

3.3. Three types of tax clauses in postwar FCN treaties 228

3.4. The Sullivan Report 229

3.5. Survey of the treatment provided under the treaty 230

4. Subject of nondiscrimination 231

5. National treatment 231

5.1. Text 231

5.2. Individuals 232

5.2.1. In general 232

5.2.2. Foreign citizen is resident of the United States 233

5.2.3. Foreign citizen is'actively engaged'in the United States 233

5.2.4. US citizen is resident of the foreign country 234

5.2.5. US citizen is'actively engaged'in the foreign country 234

5.3. Companies 235

5.3.1. In general 235

5.3.2. Foreign company is'actively engaged'in the United States 235

5.3.3. US company is 'actively engaged' in the foreign country 235

5.4. Object of nondiscrimination 236

5.5. The treatment 237

5.6. Aim of national treatment for other nationals and companies 237

6. Most favored nation ('MFN') treatment 239

7. Reasonable territorial allocation of tax basis 240

8. Exceptions 242

8.1. In general 242

8.2. Reciprocity 242

8.3. Tax treaties 242

8.4. Personal exemptions 244

9. Exchange control 244

10. Annex 246

D. The interrelationship between tax nondiscrimination clauses in FCN treaties and tax treaties 251

Part Ⅵ: TOWARDS A COMPREHENSIVE NONDISCRIMINATION RULE 255

1. Absence of a conceptual structure in the existing nondiscrimination clauses 255

2. The neutrality concept of Van den Tempel 256

2.1. Introduction 256

2.2. International tax neutrality 256

3. An alternative approach 258

3.1. Introduction 258

3.2. Nonresident taxpayers-residence neutrality 259

3.2.1. In general 259

3.2.2. Basic neutrality rule 260

3.2.3. Proposed treaty rule on nondiscriminatory treatment of nonresident taxpayers 262

3.2.4. Tax rate-in general 263

3.2.5. Rate of withholding tax on dividends, etc. 264

3.3. Resident taxpayers source neutrality 264

PART Ⅶ:SUMMARY 267

BIBLIOGRAPHY 271

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